A storm of tax regulation is sweeping across the cross-border e-commerce industry. With Amazon and other platforms starting to report seller transaction data to China's tax authorities in 2025, tax optimization solutions for offshore structures, once considered "standard practice" by many sellers, are now becoming the focus of audits.

With the full launch of Golden Tax Phase IV, platform data reporting has become the norm, and the tax compliance of cross-border e-commerce has changed from a "choice question" to a "survival question".

Recently, a large number of Amazon stores registered with Hong Kong companies have suffered a wave of closures, the reason for which points directly to a detail that had been overlooked - the authenticity of the company's address.

For this reason, AC combines the latest official rules of IRS 2026 and organizes this practical filing guide, covering the core nodes, necessary materials, and key points to avoid pitfalls, to help you efficiently complete your tax return and pass the test smoothly.

Today's article, a one-time clear 2026 tax season key nodes, core considerations, it is recommended that all U.S. company founders, financial leaders collect and forward, and efficiently complete tax compliance.